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This paragraph examines the rules for deemed supplies of gas, electricity, heat and cooling from abroad. The pre-IP completion day rules broadly continue to apply to such supplies, but the wording of VATA 1994, s 9A was amended from IP completion day to reflect the new relationship between Great Britain, Northern Ireland (owing to its special status under the Northern Ireland Protocol¹) and the remaining EU member states, rather than change the substance of the provisions. For Northern Ireland and the movement of goods, see Division V3.6.

European legislation² to amend the place of supply rules for natural gas and electricity (and related services, see V3.231) came into force on 11 October 2004 and has applied in all member states from 1 January 2005³. The purpose of the amendment was to clarify the place of supply, and additionally to avoid the requirement (the satisfaction of which would have been problematical) which would otherwise have been necessary to provide evidence of despatch to zero-rate a supply for